The Taco Stand had two operating divisions, the restaurant division and taco truck division. Both divisions are considered separate components. On October 3, 2023, Taco Stand adopted a formal plan to sell the restaurant, which subsequently was considered 'held for sale. The before-tax operating loss of the restaurant for the year was $270,000. The company's effective tax rate is 40%. The after-tax income from continuing operations for 2023 is $600,000. On December 31, 2023, the company's fiscal year-end, the book value of the assets of the restaurant division was $2,100,000. What will the firm report for discontinued operations for 2023, if anything, under each of the following scenarios? 1. The sale was completed on December 31, 2023, for $2,400,000. 2. The sale was completed on March 15, 2024. Fair market value on December 31, 2023 was $2,400,000. 3. The sale was completed on March 15, 2024. Fair market value on December 31, 2023 was $2,000,000.